GST on railway and traffic control equipment applies to fixtures, signaling systems and their parts at the specified rate. Schedule 3 applies GST @ 18% to railway or tramway track fixtures and fittings, mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields, and parts of the foregoing, reflecting a tariff classification entry inserted by notification and subject to the schedule's stated temporal framing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on railway and traffic control equipment applies to fixtures, signaling systems and their parts at the specified rate.
Schedule 3 applies GST @ 18% to railway or tramway track fixtures and fittings, mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields, and parts of the foregoing, reflecting a tariff classification entry inserted by notification and subject to the schedule's stated temporal framing.
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